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26 U.S.C. § 7207
False Documents Submitted to I.R.S.
Venue in District Where Documents Submitted
Tabular Form Information

IN THE DISTRICT COURT OF THE UNITED STATES

FOR THE ____________ DISTRICT OF ____________

UNITED STATES OF AMERICA v. _______________________

) ) ) ) )

No. __________________ 26 U.S.C., § 72071

The United States Attorney charges:

1. That on or about the dates hereinafter specified, in the __________________ District of _____________, [Defendant's Name], a resident of [City], [State], did willfully deliver and disclose by submitting to an Officer(s) of the Internal Revenue Service, United States Treasury Department, at [Place], [Location], documents hereinafter specified,² known by the defendant to be fraudulent and false as to a material matter, as hereinafter specified.

2. The allegations of paragraph "1." are repeated and realleged in Counts I through _____, inclusive, of this Information, as though fully set forth therein.

COUNT	DATE OF OFFENSE	DESCRIPTION OF DOCUMENT	FALSITY
I.	______________	______________________	___________
II.	______________	______________________	___________
III.	______________	______________________	___________

In violation of Title 26, United States Code, Section 7207.

_________________________
United States Attorney

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NOTES

1. Department policy generally limits Section 7207 prosecutions to cases involving the falsification of documents other than U.S. tax returns. In some very limited instances, however, the Tax Division will authorize 7207 charges where a false tax return is involved. See Tax Division Directive No. 75 in § 3.00, supra and § 16.03, Policy Limiting The Use Of § 7207, supra.

2. A separate count should be charged for each false document.

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Uploaded April 1998

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